Search
DiNapoli Calls for Improvements to Capital Planning Process
… that reforms are needed to ensure that New York State is spending its billions of capital project dollars wisely. … of New York's infrastructure was built decades ago and is heavily used. It is in need of ongoing maintenance, repair or replacement, but …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-calls-improvements-capital-planning-processState Comptroller DiNapoli Releases Municipal and School Audits
… following local government audits were issued. Dutchess County – Contract Monitoring (2023M-142) County officials did … fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… inaccurate because the county’s director of real property tax either used incorrect assessment values or tax rates and … general fund budgeted appropriations and a decrease of $25,000 from the 2024-25 adopted budget. During the review of the village’s …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… With federal funding less predictable and New York’s senior … institutional care. The Legislature has stepped up with more funding for the Office for the Aging, but with thousands still on waitlists and some funding going … With federal funding less predictable and New Yorks senior …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsState Agencies Bulletin No. 1470
… will begin in the following pay periods: Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration Extra Lag … will end in the following pay periods. Cycle/Pay Period/Type Pay Period Begin Date Check Date Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planState Police Bulletin No. SP-189
… Purpose To inform the agency of OSC’s automatic processing and provide instructions for … not processed automatically Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and … To inform the agency of OSCs automatic processing and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-189-increases-hazard-duty-pay-location-pay-and-command-pay-state-policeState Agencies Bulletin No. 833
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/833-september-2008-performance-advances-graded-and-ns-equated-gradeOpinion 2009-1
… against the appointment of the spouse of a member of a board of fire commissioners to the office of fire district … whether its code of ethics requires a member of the board of fire commissioners whose spouse is to be appointed … require disclosure, abstention and recusal, the affected board member should disclose the relationship, and recuse …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… York City Administration for Children Services (ACS) must improve its oversight and monitoring of youth services at New … to prevent contraband from entering the facilities and improve access to health, mental health and educational … New York City Administration for Children Services has to improve its operations and oversight at Horizon and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthVillage of Schoharie - Board Oversight (2018M-184)
… records. The Clerk-Treasurer has accrued compensatory time in excess of the 80-hour maximum, worth approximately … accrual, use and payout of comp time. Except as specified in Appendix A, Village officials generally agreed with our … Appendix B includes our comment on an issue raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the … Ithaca Area Wastewater Treatment Facility Energy Cost Savings 2016M234 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Hudson Valley Community College – Tuition and Fees (2016M-348)
… 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Sullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… 1, 2015 through April 13, 2017. Background The Village of New Paltz is located in the Town of New Paltz in Ulster County and has a population of … Village of New Paltz Internal Controls Over Building Department …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201Village of Walden – Financial Condition (2017M-255)
Village of Walden Financial Condition 2017M255
https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255State Police Bulletin No. SP-151
… for members of the New York State Police Investigators Ass …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-151-new-deduction-code-482-nyspia-emergency-assistance-fundMiller Place Union Free School District – Check Signing (2017M-76)
… Treasurer does not maintain custody of his signature flash drive. While the Board has authorized the District Clerk to … the District Clerk does not have her own signature flash drive. Key Recommendations Amend the authorized signature … the Treasurer to maintain custody of his signature flash drive. Ensure that anyone authorized to sign checks in the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76